L'évolution et le fonctionnement de l'administration du trésor au Cameroun depuis 1962

Abstract

Evolution reflects the idea of moving forward, to grow, to change and to adapt. It becomes necessary when existing situations or conditions are no longer appropriate, are inadequate or ineffective. The observed limits or new situations require further guidance with the aim of improving things. This thesis is a new opportunity to explore how Cameroon had taken advantage of a colonial practice and continually adapt to its own realities for her own benefit. The evolution of the Cameroonian treasury is in the context of a dynamic endogenous functioning, characterized by the pattern and functioning of the global economy and fluctuating international relations. In this trajectory, major events such as the economic crises and national and international policies as well as the structural adjustments, have had some impact. This work takes stock of the evolution of the Cameroonian treasury, it successes, constraints and crises, analyzing its functional dynamics since 1962. It insists on the fact that, just as major developments at the national level, the configuration of international relations, impacted on this evolution. For an efficient understanding of this dynamic reality, research resorted to literature, both in terms of literature review and meta-analysis. A triangulation was made by the involvement of interviews with key informants and readings diversity. The exploitation of data collected by content analysis and meta-analysis allowed the highlighting of salient results: The evolution of the Cameroonian treasury despite its functional singularity effort was marked by the different national and international conjuncture, both politically and economically. Having witnessed the dynamics of national and international economy, she followed their inflations and deflation curves. After a growth phase, a downturn and structural adjustments, the Cameroonian treasury has been restored by the creation of a unique treasury account in 2007. Internationally, the influence of France, former colonial power, is notable, particularly because of Cameroon's membership in the CFA zone, considering that the French franc and the euro were the reference currency. The French influence on the treasury may be recognized, under the franc CFA devaluation and the market environments of the global economy, of which must be added the near-monopoly of France for a long time on the Cameroonians markets. The history of the treasury administration has thus organized its operations and determined its relation to the economy, political and globalization, in the changing world.